Bookkeeping

The Evolution and Impact of Accounting Research Bulletins

Recommendations by the American Institute of Certified Public Accountants on how accountants ought to treat certain facts or items. The Dealer Accounting Committee of SIFMA provides comments to the Financial Accounting Standards Board (FASB) on the proposed FASB Staff Position ARB 43, Restatement and Revision of Accounting Research Bulletins. The proposal would require that inventories…